Effective April 1, 2015, Idaho has amended its definition of tangible personal property. The new definition includes computer software that constitutes digital music, digital books, digital videos, and digital games with a right to permanent use. These digital goods are considered to be tangible personal property regardless of how they are delivered or accessed. Additionally, the amended definition states that a right to permanent use does not include rights that are conditioned upon continued payment.

Before the amendment, the definition of tangible personal property included all digital goods, regardless of whether there was a right to permanent use.

Also note that the definition of "digital videos" was removed from the definition of tangible personal property.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.